The Windows Server 2025 "Enable computer and user accounts to be trusted for delegation" user right must only be assigned to the Administrators group on domain controllers.
Inappropriately granting user rights provides system, administrative, and other high-level capabilities.
The "Enable computer and user accounts to be trusted for delegation" user right allows the "Trusted for Delegation" setting to be changed. This could allow unauthorized users to impersonate other users.
How this relates to the STIG checklist: STIG vs SCAP benchmark.